Chapter 318 - INSTRUMENTALITIES OF INTERSTATE OR FOREIGN COMMERCE
- § 125-318-1 - Definitions
- § 125-318-2 - Qualifying and Non-qualifying Use
- § 125-318-3 - Calculation of the 80% use test
- § 125-318-4 - Repair Parts, Operating Supplies, and Accessories
- § 125-318-5 - Purchases subject to exemption
SUMMARY: Explains the application of the exemption from Maine sales or use tax provided in 36 M.R.S.§1760(41-A) for a vehicle, railroad rolling stock, aircraft, or watercraft placed in use by the purchaser as an instrumentality of interstate or foreign commerce within 30 days after purchase and used by the purchaser not less than 80% of the days in use for the next two years as an instrumentality of interstate or foreign commerce. The exemption is effective for purchases made on or after January 1, 2012.
Notes
July 11, 1980 - filing 80-192
AMENDED:
July 12, 1982 - filing 82-141
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996 - filing 96-188
AMENDED:
November 12, 2006 - filing 2006-466
November 25, 2008 - filing 2008-545
REPEALED AND REPLACED:
STATUTORY AUTHORITY: 36 M.R.S. §112
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